Advancing theory of fraud: the S.C.O.R.E. model

2019 ◽  
Vol 26 (1) ◽  
pp. 372-381 ◽  
Author(s):  
Georgios L. Vousinas
Keyword(s):  
Design Methodology ◽  
Major Element ◽  
White Collar ◽  
Theoretical Background ◽  
Fraud Triangle ◽  
Mice Model ◽  
Key Factors ◽  
Content Type ◽  
Major Factors ◽  
Future Reference

Purpose This paper aims to elaborate on the theory of fraud by enhancing the existing theories behind the factors that force people to commit fraud. Design/methodology/approach The paper reviews the most commonly used and widely accepted models for explaining why people commit fraud – the fraud triangle, the fraud diamond, the fraud scale and the MICE model. The author argues that these models need to be updated to adapt to the current developments in the field and the ever-growing fraud incidents, both in frequency and severity, and builds on the theoretical background to create a new model so as to enhance the understanding behind the major factors which lead to the commitment of fraud. Findings The author identifies a major element – ego – which plays a crucial role in compelling people to commit fraud and concludes in the formation of the S.C.O.R.E. model, which is graphically depicted in the fraud pentagon. He goes further by adding the factor collusion to better apply in cases of white-collar crimes. Originality/value The paper develops the S.C.O.R.E. model to contribute to the development of fraud theory by identifying the key factors that play a major role in whether fraud will actually occur and acting as a theoretical benchmark for all future reference.

Understanding the fraud theories and advancing with integrity model

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shefali Saluja ◽  
Arun Aggarwal ◽  
Amit Mittal
Keyword(s):  
Theoretical Background ◽  
Traditional Theory ◽  
Second Phase ◽  
Fraud Triangle ◽  
Mice Model ◽  
Corporate Fraud ◽  
Content Type ◽  
Fraud Theory ◽  
Triangle Theory ◽  
Major Factors

Purpose The fraud landscape talks about the existence of fraudulent activities and can be assessed with the help of fraud literature. Taking this into consideration, this paper qualitatively revisits the famous fraud triangle theory developed by Donald R. Cressey (1950) which is the most traditional theory to detect a fraud. This paper aims to discuss various fraud models that have been extensions to fraud triangle theory and reviews the factors that drive a corporate fraud. This study is divided into two phases. The first phases discuss the various theories which have been developed to detect and prevent corporate frauds in organisations, and in the second phase the authors recognize “integrity” as a new extension to the basic fraud theory. The integrity model has been introduced as “fraud square” contributing to the development of fraud theory. Integrity plays a very important role in detecting corporate frauds, and this paper will act as a theoretical benchmark for future references. The implication of this study would help future researchers, academicians and practitioners to understand the fourth element of the fraud theory and would help improve the professional standards of organisations and regulators. Design/methodology/approach This paper revisits the literature in detail and reviews the most acknowledged models to explain “why people commit frauds” – the fraud triangle, fraud scale, the fraud diamond, the ABC model, the MICE model and the SCORE model. The authors contend that the traditional models need to be modernized to acclimate to the current developments in the rapidly increasing fraud incidents, both in occurrence and seriousness. Additionally, this paper builds on theoretical background to generate new model so as to improve the understanding behind the major factors which lead to commitment of frauds. Findings The authors identify a major element – integrity – in the research. As per ACFE 2020, “There are more than 3.3 billion people in the global workforce, half of them takes illegal use of gains from the organisation and some are discipled with integrity who does not cause any harm to the organisation.” To prevent fraud, integrity plays a very important role in organisations (Bakri et al., 2017). It has been found that individuals with less integrity are basically specified to a greater level of mismanagement. The organisations that have worked with integrity will improve performance at work and will always promote the best employees to work with less supervision. Originality/value This paper develops the integrity model to contribute to the development of fraud theory by identifying the key factors that play a major role in whether fraud will actually occur and acting as a theoretical benchmark for all future reference.

Understanding the Financial Fraud

2021 ◽  
pp. 1-20
Author(s):  
Georgios Loukas Vousinas
Keyword(s):  
Crucial Role ◽  
Major Element ◽  
White Collar ◽  
Theoretical Background ◽  
Financial Fraud ◽  
Fraud Triangle ◽  
Mice Model ◽  
Score Model

This chapter aims to elaborate on the theory of fraud by enhancing the existing theories that force people to commit fraud. The chapter reviews the most commonly used and widely accepted models for explaining why people commit fraud: the fraud triangle, the fraud diamond, the fraud scale, and the MICE model. The author argues that these models need to be updated to adapt to the current developments and the ever-growing fraud incidents, both in frequency and severity. The chapter identifies a major element, ego/entitlement, which plays a crucial role in compelling people to commit fraud and builds on the theoretical background to conclude in the formation of the SCORE model, which is graphically depicted in the fraud pentagon. It goes further by adding the factor of collusion for its better application in cases of white-collar crimes.

Qualitative generalising in accounting research: concepts and strategies

2016 ◽  
Vol 29 (6) ◽  
pp. 1100-1131 ◽  
Author(s):  
Lee D. Parker ◽  
Deryl Northcott
Keyword(s):  
Design Methodology ◽  
Research Literature ◽  
Key Factors ◽  
General Applicability ◽  
Information Systems Management ◽  
Content Type ◽  
Accounting Research ◽  
Research Findings ◽  
Quality Of Research

Purpose – The purpose of this paper is to identify and articulate concepts and approaches to qualitative generalisation that will offer qualitative accounting researchers avenues for enhancing and justifying the general applicability of their research findings and conclusions. Design/methodology/approach – The study and arguments draw from multidisciplinary approaches to this issue. The analysis and theorising is based on published qualitative research literatures from the fields of education, health sciences, sociology, information systems, management and marketing, as well as accounting. Findings – The paper develops two overarching generalisation concepts for application by qualitative accounting researchers. These are built upon a number of qualitative generalisation concepts that have emerged in the multidisciplinary literatures. It also articulates strategies for enhancing the generalisability of qualitative accounting research findings. Research limitations/implications – The paper provides qualitative accounting researchers with understandings, arguments and justifications for the generalisability of their research and the related potential for wider accounting and societal contributions. It also articulates the key factors that impact on the quality of research generalisation that qualitative researchers can offer. Originality/value – This paper presents the most comprehensively sourced and developed approach to the concepts, strategies and unique deliverables of qualitative generalising hitherto available in the accounting research literature.

Sustaining corporate culture in a world of hybrid work

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch
Keyword(s):  
Corporate Culture ◽  
Current Literature ◽  
Design Methodology ◽  
White Collar ◽  
Subjective Assessment ◽  
Social Implications ◽  
Content Type ◽  
The Subject ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to examine the challenges to sustaining corporate culture in a world of hybrid working. Design/methodology/approach This paper is a review of current literature on the impact of remote and hybrid working on white-collar employees. Findings There is little consensus on whether remote/hybrid working will harm or strengthen corporate culture. Research limitations/implications The viewpoint is a subjective assessment of a limited number of articles on the subject Practical implications It is not entirely clear how those responsible for corporate culture can act on the findings. Social implications In a world in which corporations are experiencing a shortage of talent, how they handle corporate culture will be increasingly important. Originality/value While much has been written on the impact of remote working, this viewpoint takes the original view that strong corporate cultures rely more on the attitudes and actions of individual employees that company programs or initiatives.

The life cycle of a feature: modelling the transitions between feature states

2017 ◽  
Vol 34 (8) ◽  
pp. 1229-1251 ◽  
Author(s):  
Raaid Batarfi ◽  
Aziz Guergachi ◽  
M.I.M. Wahab
Keyword(s):  
Life Cycle ◽  
Design Methodology ◽  
Quality Attributes ◽  
The State ◽  
Detailed Model ◽  
Content Type ◽  
Dead State ◽  
Feature Modelling ◽  
Major Factors ◽  
A Current

Purpose Studies have suggested that attributes are dynamic and a life cycle of product and service attributes exists. When an innovative feature is introduced, the feature might attract and delight customers. However, with the passage of time the state of the attractiveness of this feature may change, for better or for worse. The purpose of this paper is to provide a detailed model that shows the factors and related sub-factors that affect the life cycle of a feature and thereby explain the changes that may happen to a feature over time. Design/methodology/approach This model provide detailed explanations of the direct and indirect factors that affect the states of a feature, the ones that affect the rate of adoption, and the ones that trigger the changes between states. The model uses a current-market product’s feature to discuss the effects of these factors on the life cycle of this feature in detail. Findings This paper extends the theory of attractive quality attributes by identified seven states of the feature in its life cycle. These states are as follows: unknown/unimportant state, honey pot state, racing state, required state, standard state, core state, and dead state. This paper also identified eight major factors that affect the transition of the feature from one state to another. These factors include demographic, socioeconomic, behavioural, psychological, geographical, environmental, organisational, and technological factors. Originality/value The findings of this paper provide additional evidence that product and service attributes are dynamic. This paper also increases the validity of the attractive quality attributes theory and the factors that affect the state of the feature in its life cycle. The understanding of the state of the feature in its life cycle, and the factors that influence this change, helps not only in the introduction of completely new features but also in knowing when to remove obsolescent ones.

Optimisation of resource management in construction projects: a big data approach

2019 ◽  
Vol 16 (2) ◽  
pp. 82-93 ◽  
Author(s):  
Habeeb Kusimo ◽  
Lukumon Oyedele ◽  
Olugbenga Akinade ◽  
Ahmed Oyedele ◽  
Sofiat Abioye ◽  
...  
Keyword(s):  
Big Data ◽  
Resource Management ◽  
Construction Industry ◽  
Construction Projects ◽  
Design Methodology ◽  
Key Factors ◽  
Content Type ◽  
Management Processes ◽  
Qualitative Research Methodology ◽  
The Uk

Purpose The purpose of this paper is to identify challenges faced in resource management in the UK construction industry and to propose some solutions to these problems. Design/methodology/approach Based on a qualitative research methodology, 14 experts from the UK construction industry were chosen to be participants in the study. The participants were equally divided into two focus groups to discuss resource management using five projects as case studies. Thematic analysis of the discussion reveals seven key factors that affect resource management. Findings The results show that most of the problems identified are due to poor data management processes and the practice of having data in silos. Overcoming this challenge requires the adoption of big data approaches for resource management to allow the integration of large and different forms of data. Originality/value This study seeks to bring to the fore challenges faced in resource management by the UK construction industry and to outline some solutions to address them.

scholarly journals The use of product scarcity in marketing

2020 ◽  
Vol 54 (2) ◽  
pp. 380-418 ◽  
Author(s):  
Xiaohui Shi ◽  
Feng Li ◽  
Pattarin Chumnumpan
Keyword(s):  
Systematic Review ◽  
Design Methodology ◽  
Future Research ◽  
Key Factors ◽  
Research Papers ◽  
Diverse Range ◽  
Content Type ◽  
The Core ◽  
New Directions ◽  
Business And Management

Purpose As a frequently observed business phenomenon, the use of product scarcity to improve a product’s market performance has received increasing attention from both academics and practitioners. The resulting literature has covered a wide variety of issues based on various theories, using different research methods, in a diverse range of settings. However, this diversity also makes it difficult to grasp the core themes and findings, and to see the outstanding knowledge gaps. This paper aims to review previous studies on the use of product scarcity in marketing and identifies new directions for future research. Design/methodology/approach A systematic review was conducted to identify and analyse 66 research papers published in business and management journals between 1970 and 2017. Findings The authors examined the underlying theories of scarcity-based marketing, and developed a conceptual framework that describes the key factors of product scarcity and how they influence both consumers and the market. They also highlighted some key achievements in modelling the processes involved in using product scarcity in marketing. Originality/value This analysis of the identified papers suggests that there are substantial gaps in our knowledge of this field, which opens up new paths for future research. For future research, the authors identified three directions aimed at: addressing the practical needs of firms in understanding product scarcity; guiding the implementation of scarcity-based strategies; and measuring, monitoring and predicting the level of product scarcity and its impacts during implementation.

Third-country nationals as intercultural boundary spanners in multinational corporations

2020 ◽  
Vol 28 (4) ◽  
pp. 521-547
Author(s):  
Christoph Barmeyer ◽  
Volker Stein ◽  
Jenny Marie Eberhardt
Keyword(s):  
Multinational Corporations ◽  
Design Methodology ◽  
Boundary Spanning ◽  
Theoretical Background ◽  
Third Party ◽  
Boundary Spanners ◽  
Structured Interviews ◽  
Content Type ◽  
Intercultural Management ◽  
Third Country Nationals

Purpose This paper aims to investigate the central roles, functions and competences of third-country nationals (TCNs) in intercultural boundary spanning in multinational corporations (MNCs): Why are TCNs particularly important for reducing complexity at the overlapping functional, geographic and external boundaries of MNCs with their related interferences and which role do they play as boundary spanners in cross-boundary collaboration? Design/methodology/approach After introducing the theoretical background on boundary spanning and TCNs, the methodology applied in this paper is a theory-driven, qualitative approach based on 13 in-depth semi-structured interviews with TNCs conducted in 10 MNCs. Findings The authors aggregate TCNs’ activities into four roles: disembedded cosmopolitan, intermediary, third party and team-related boundary spanner. They show that TCNs tend to understand the complex intercultural context between headquarters and subsidiaries, balance power asymmetries, use their in-between neutrality to create trust, and act in an interculturally highly competent way by using a great variety of intercultural and linguistic skills. The TCNs’ meta-competence permits a higher level, intellectual and abstract perspective, enabling TCNs to consider structures, objects and interactions from an affective distance. Research limitations/implications The differences between TCNs and “regular” expatriates or other interface managers are examined and methodological limitations as well as research implications are critically discussed. MNCs can intentionally assign TCNs with their related competence profiles when expecting boundary-spanning tasks. Originality/value This paper is one of the few published that undergirds the TCN concept with empirical data and illustrates the suitability of specific role-takers such as TCNs for some complex challenges in international and intercultural management settings.

Possible key factors for Brazilian publicly traded companies to adopt a sponsorship strategy

2019 ◽  
Vol 12 (4) ◽  
pp. 429-446
Author(s):  
Jessica Nunes de Alcântara ◽  
Gideon Carvalho de Benedicto ◽  
Sabrina Soares da Silva
Keyword(s):  
Design Methodology ◽  
Secondary Data ◽  
Industry Concentration ◽  
Key Factors ◽  
Publicly Traded ◽  
Socially Responsible ◽  
Sport Sponsorship ◽  
Resource Based View ◽  
Content Type ◽  
Publicly Traded Companies

Purpose The purpose of this paper is to identify organizational and industrial characteristics of publicly traded Brazilian firms with sport and cultural sponsorships. Design/methodology/approach Secondary data, as organization variables and industry level variables, were sourced from Economatica®. The data were analyzed using logistic regression. Findings Both size and asset profitability were associated with a sponsorship strategy. Both industry concentration and company size are positively related to both cultural and sport sponsorship strategies. Research limitations/implications The findings in this paper provide support to resource-based view and SPC theories. The notable limitation of the study is the reliance on non-standardized social reporting. Originality/value This paper fulfills an identified need to study the importance for sponsorship to companies’ performance. The adoption of sponsorship strategies has been growing in Brazil and becoming more and more important for sponsor companies’ performance and in developing these industries, sport and creative. Through culture and sports, companies try to add value to their brands, delivering a socially responsible image to the audience.

Human capital and export performance in the Spanish manufacturing firms

2020 ◽  
Vol 15 (1) ◽  
pp. 99-119 ◽  
Author(s):  
José López Rodríguez ◽  
Bill Serrano Orellana
Keyword(s):  
Human Capital ◽  
Design Methodology ◽  
Export Performance ◽  
Theoretical Background ◽  
Manufacturing Firms ◽  
Export Intensity ◽  
Resource Based View ◽  
Content Type ◽  
Specific Human Capital ◽  
General Human Capital

Purpose The purpose of this paper is to investigate the effects of firms’ general and specific human capital on the export propensity and intensity. Design/methodology/approach The resource-based view of the firm provides the theoretical background to examine export performance. Empirical analysis is carried out using a national representative sample of Spanish manufacturing firms and employing Logit and Tobit models. Export performance is evaluated in a dual way, as export propensity and export intensity. In relation to human capital a distinction is made between general and specific human capital. Findings The results shown that differences exist in the effect of general and specific human capital. While the firms’ general human capital (education of the firm’s employees) affects both export propensity and intensity, only some dimensions of specific human capital (employees’ experience at the workplace) affects export propensity and intensity but no the employees’ training. Moreover, the firms’ general human capital generates greater changes than the effect of specific human capital on the export behavior. Originality/value This paper extends a line of research underexplored in the literature by analyzing the effect of organizational human capital on the firm’s export performance; moreover, it is the first study for Spanish manufacturing firms; the distinction between general and specific human capital enhances our comprehension of the human capital as a determinant of export performance. In relation to the specific human capital, besides training, we add a new variable related to experience at the workplace.

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